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of <h1>Sikkim Govt Notification: HSN Code Requirements on Tax Invoices Vary by Annual Turnover Under GST Rules.</h1> The Government of Sikkim, through its Finance, Revenue, and Expenditure Department, issued Notification No. 12/2017-State Tax, effective from July 1, 2017. It mandates that registered persons under the Sikkim Goods and Services Tax Rules, 2017, include Harmonised System of Nomenclature (HSN) Codes on tax invoices. The number of HSN Code digits required depends on the annual turnover: no digits for turnovers up to 1.5 crores, two digits for turnovers between 1.5 crores and 5 crores, and four digits for turnovers of 5 crores and above.
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